Section 211.6

Subsection 211.6(1) - Definitions

Excluded Trust

Paragraph (b)

Administrative Policy

16 May 2000 External T.I. 2000-0022205 - Qualifying Environmental Trust

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Qualifying Environmental Trust

Administrative Policy

2015 Ruling 2015-0619281R3 - Qualifying Environmental Trusts for Pipelines

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 107.3 - Subsection 107.3(1) 100% of the income and non-capital losses of a pipeline reclamation trust are allocable to the pipeline company 154

22 August 2014 External T.I. 2014-0521951E5 - Qualifying Environmental Trusts - Purpose

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2013 Ruling 2012-0463871R3 - Qualifying Site

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2013 Ruling 2012-0463471R3 - Single Reclamation Trust

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) site pluralized 47

2003 Ruling 2003-00503030 - AT-RISK BENEFIT AND ENVIRONMENTAL TRUST

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(ss) investor-funded LP will enter into a JV with a mining co pursuant to which it will fund a QET respecting a mine to be reopened 489

Qualifying Site

Administrative Policy

2013 Ruling 2012-0463621R3 - QET--Qualifying Site

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